问题 问答题 计算题

某商场企业为增值税一般纳税人,本月销售化妆品给小规模纳税人普通发票销售额为86000元,另开红字普通发票折扣3000元,本期将100米布匹委托服装厂加工服装发给职工,布匹购进价格为30元/米,服装加工费为50元/套,共加工40套服装,本月进项税额12000元,本期取得某化妆品厂(供货单位)按销售数量返还资金1170元,试计算该企业本月应缴纳增值税额。

答案

参考答案:

因无折让证明不允许化妆品销项税额:86000/(1+17%)×17%=12495.73元。

服装组成计税价格(100×30+40×50)×(1+10%)=5500元服装销项税额:5500×17%=935元。

本月应纳增值税:12495.73+935-12000-170=1260.73元。

阅读理解

阅读理解。

    Recently, children's literature (文学) has become more and more popular. In fact, children's literature

has been welcomed by both children and adults. People have tried to find out why adults love children's

literature just like children themselves. But there is no final answer.

    Children's literature is very different from adult's literature. Most of it is fantasy (幻想). That means

children can use their imagination. They can enjoy the fantasy world, which is never boring. The most

important thing is that the world is bright and hopeful. In the fantasy world, dead people can be alive again

and broken legs can grow once more. Right always beats wrong in the end. 

    Children's literature can also influence children a lot in education. When they read, their knowledge is

increased and children know more about the truth. For a child who just learns to read, understanding the

meaning of a word may be greater than learning the word itself.

    Children's literature is not only for children. A large number of adults like it too. Not only young adults,

parents and teachers, but also other people of all ages enjoy it. Both children and adults who love children's

literature can get much pleasure from it.

根据短文内容回答问题。

1. Is children's literature becoming more popular now?

                                                                                                                                   

2. What's the fantasy world like?

                                                                                                                                   

3. What does the sentence "Right always beats wrong in the end" mean in Chinese?

                                                                                                                                    

4. How does children's literature influence children in education?

                                                                                                                                    

5. How do the people feel when they read children's literature?

                                                                                                                                    

单项选择题